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Posted Wed, 03 Jan 2024 16:00:53 GMT by SF Chan
FORM SA106 Referring to the box 3.1 more than one case of spilt year treatment arises. Criteria 4 was met as I started to have a home in the UK with my lease agreement started from September 5, 2022. Criteria 5 was met too as I started working full time in the UK from September 14, 2022. As such, I have indicated my spilt tax year started from September 5, 2022 (earliest within Criteria 4 and 5) Question 1: For BOX06, shall I enter September 5, 2022? Question 2: For BOX10, what dates should I count? Thanks
Posted Wed, 10 Jan 2024 14:48:34 GMT by HMRC Admin 25
Hi SF Chan,
Box 6 of SA109 should show the date for which the UK part of the year starts or ends.
Box 10 is for the number of days you spent in the UK during 2022 to 2023.
Please have a look at the guidance notes for box 10 herew:
Residence, remittance basis etc notes
Thank you. 

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